Management input of variables in case of management accounting

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216305%3A26110%2F17%3APU126319" target="_blank" >RIV/00216305:26110/17:PU126319 - isvavai.cz</a>
Result on the web
<a href="http://dx.doi.org/10.5593/sgemsocial2017/15/S05.074" target="_blank" >http://dx.doi.org/10.5593/sgemsocial2017/15/S05.074</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.5593/sgemsocial2017/15/S05.074" target="_blank" >10.5593/sgemsocial2017/15/S05.074</a>

Result language
angličtina
Original language name
Management input of variables in case of management accounting
Original language description
Management accounting and the data obtained from it are used for internal management of the company. This way of accounting is not regulated by law; its form may differ from company to company. Current form of management accounting implies the integration of several areas. These areas include cost accounting, financial accounting, controlling, financial plans, financial analysis, price calculations, budgets, etc. This paper deals only with the areas of financial analysis in context of management accounting. Using financial analysis indicators, it is possible to compile evaluation of the construction company from the perspective of financial stability and its performance. For this evaluation, elementary methods, methods of financial ratios and general indicators can be used. The aim of the paper is to monitor the impact of different input of variables on the overall development of the construction company. Impact is observed through several selected methods of summary indicators. Sensitivity analysis is used to control input of variables. Income variables used in sensitivity analysis are revenues (of own products and services) and costs (of materials, energy and services). The results of the paper should be used in the future for management of companies through management accounting.
Czech name
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Czech description
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Publication year
2017
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
4th Internationa multidisciplinary scientific conference on social sciences & arts SGEM 2017, SGEM2017 Conference Proceedings, Book 1, Vol 5
ISBN
978-619-7408-17-1
ISSN
2367-5659
e-ISSN
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Number of pages
8
Pages from-to
591-598
Publisher name
STEF92 Technology Ltd.
Place of publication
Albena, Bulgaria
Event location
Albena
Event date
Aug 24, 2017
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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